2014-01-09T15:05:07-06:00 2013-06-30 Baker Tilly Virchow Krause LLP 205 N Michigan Ave 28th Floor Chicago IL 606015927 990 2012-07-01 362235167 Rosecrance Inc % JOHN SCHUSTER CFO ROSE 8153911000 1021 North Mulford Road Suite Rockford IL 61107 JOHN SCHUSTER 8153911000 2013-12-20 true Lawrence H Mohr CPA 3127298000 2012 2015-11-30 17:44:51Z JOHN SCHUSTER 1021 NORTH MULFORD ROAD ROCKFORD IL 61107 46173442 false X www.rosecrance.org X 1998 IL Rosecrance, Inc. provides help, hope, and recovery to children, youth, adults, and families. 23 23 662 23 0 4500946 533192 36541253 45152385 625863 34238 425217 453627 42093279 46173442 171483 221330 0 0 19339789 21846852 0 0 0 19598200 20711417 39109472 42779599 2983807 3393843 55995061 59614589 19770089 20061252 36224972 39553337 X Rosecrance, Inc. provides help, hope, and recovery to children, youth, adults and families. true false 35022870 221330 45214522 Rosecrance, Inc. is dedicated to providing the highest quality care and the best evidence-based practices to treat substance use disorder and mental health issues. Rosecrance is focused on providing the best opportunity for lasting recovery. Life's waiting serviced over 10,000 clients during the fiscal year. 35022870 true true false false false false false true false true false false false true true false true false false false false false false false false false false true true true false false false false false false false false false false false false false false false true false false false true 47 0 true 662 true false false false false false false false false false false X 23 23 false true false false true true true true true false false true true true true true true true true false X JOHN SCHUSTER CFO 8153911000 1021 NORTH MULFORD ROAD ROCKFORD IL 61107 BETTY ACKERLUND 2.0 X 0 0 0 JOHN R COOK III 2.0 X 0 0 0 GREGORY FRANCHINI 2.0 X X 0 0 0 FRAN KNELLER 2.0 X 0 0 0 LORAN L NIELSEN 2.0 X 0 0 0 RICK PORTER 2.0 X 0 0 0 JODY SCHUMACHER 2.0 X 0 0 0 JON THOMPSON 2.0 X 0 0 0 JOE VANDERWERFF 2.0 X 0 0 0 RICHARD WIERMANSKI 2.0 X 0 0 0 JEFF DIBENEDETTO 2.0 X X 0 0 0 LEE MAYER 2.0 X 0 0 0 JERRY PARIS 2.0 X 0 0 0 DAN PECORA 2.0 X X 0 0 0 JOHN SHEPHERD 2.0 X 0 0 0 KAREN SHIFO 2.0 X 0 0 0 PAULA CARYNSKI 2.0 X X 0 0 0 TOM FURST 2.0 X X 0 0 0 JEFFREY LEE 2.0 X X 0 0 0 RODNEY LINK 2.0 X 0 0 0 JOHN MINK 2.0 X 0 0 0 STEVE SCHUPBACH 2.0 X 0 0 0 MARGARET WILKERSON 2.0 X X 0 0 0 PHILIP W EATON 40.0 X 394281 102529 JOHN SCHUSTER 40.0 X 209881 19518 0 604162 122047 0 false true false POPOVITS ROBINSON PC 20635 ABBEY WOODS COURT SUITE 301 FRANKFORT IL 60423 LEGAL 281518 UMA SRIVASTAVA MD 2599 TANGLEWOOD LANE ROCKFORD IL 61114 PSYCHIATRIC 128115 SHAHINA JAFRY MD 3827 W LAKE VILLAGE DRIVE WINNEBAGO IL 61088 PSYCHIATRIC 145988 RICHARD JACONETTE MD 1922 CLINTON STREET ROCKFORD IL 61103 PSYCHIATRIC 188930 4 207091 325000 1101 533192 PATIENT SERVICE REVENUE 624100 45152385 45152385 45152385 24693 24693 0 0 307959 307959 0 307959 307959 9545 9545 9545 9545 0 0 0 MISCELLANEOUS REVENUE 624100 62137 62137 GAIN ON DERIVATIVE INSTRUMENT 523000 83531 83531 145668 46173442 45214522 425728 0 221330 221330 0 0 0 0 16923652 16923652 950087 950087 2741601 2741601 1231512 1231512 7756729 7756729 168634 168634 24130 24130 0 0 0 3362894 3362894 877387 877387 492448 492448 897162 897162 0 2384071 2384071 365753 365753 0 55649 55649 375261 375261 0 1834864 1834864 240284 240284 DIRECT OPERATIONAL EXPENSES 1876151 1876151 42779599 35022870 7756729 0 6770158 15027518 0 0 0 0 14854806 9829757 0 0 0 0 0 0 0 0 282913 225873 48188366 15626443 32959268 32561923 0 0 416972 0 0 0 0 0 710944 1969518 55995061 59614589 4491013 5358341 0 0 152058 150383 2686261 13846828 186808 136596 0 0 11738078 0 0 0 515871 569104 19770089 20061252 X 35808000 39201843 416972 351494 0 0 36224972 39553337 55995061 59614589 X 3393843 -65478 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 5153721 5153721 28321677 7488003 20833674 181349 78430 102919 5213808 2098203 3115605 9317811 5961807 3356004 32561923 0 AMOUNTS DUE TO RHN 561029 AMOUNTS DUE TO PRO 7449 AMOUNTS DUE TO RRX 626 569104 X Schedule D, Part IV, Line 2b: Amounts due to representative payee included in balance sheet is $136,596. Schedule D, Part X, Line 2: The organization accounts for uncertainty in income taxes under the authoritative guidance issued by Financial Accounting Standards Board ("FASB"). The Organization uses a threshold of more-likely-than-not to be sustained upon examination to account for uncertainty in income taxes. Measurement of the tax uncertainty occurs if the recognition threshold has not been met. This guidance also addresses derecognition, classification, interest and penalties, disclosure, and transition. The organization conducts business solely in the U.S. and, as a result, files federal tax returns. In the normal course of business the Organization is subject to examination by taxing authorities. The Organization's tax returns for years subsequent to 2009 are open, by statute, for review by authorities. However, at present, there are no ongoing income tax audits or unresolved disputes with the tax authorities that the Organization currently files or has filed with. false Prescription Psychiatric Medication Assistance 1240 123950 cash Client Assistance 94 23390 cash Housing Assistance 148 73990 cash Sch I, Part III, Line 1a: Description of assistance - Cash to purchase medication. Sch I, Part III, Line 2a: Description of assistance - Cash awards primarily for payment of fees or to purchase basic needs such as food or clothing. Sch I, Part III, Line 3a: Description of assistance - Cash awards primarily for payment of rent. false true false false false false false false false PHILIP W EATON 253381 123900 17000 97492 5037 496810 JOHN SCHUSTER 147881 37500 24500 17193 2325 229399 Schedule J, Part I, Line 3: THE CEO IS COMPENSATED BY THE ROSECRANCE HEALTH NETWORK, A RELATED HEALTH ORGANIZATION THAT PROVIDES MANAGEMENT SERVICES. Schedule J, Part I, Line 4b: The organization's CEO participates in a non-qualified deferred compensation plan. Contributions for calendar year 2012 were $75,000. A Illinois Finance Authority 861091967 2012-10-01 17360000 See Part VI false false false A 0 0 17360000 0 0 0 290000 0 0 0 14650034 2419966 true false false A false false false false 0.00000 0.00000 0.00000 false false false false A false true false false true false 0 false 0 false true A true Part I, Line 1f: Refinance existing debt and fund construction projects Part II, Line 3: The obligated group for 2012 bond issue includes Rosecrance Inc. and RHN Form 990, Part III, Line 2: Rosecrance, Inc. opened the McHenry County, Triage Center and operates the management of inpatient unit at Swedish American Hospital. Form 990, Part V, Line 2a: THE ORGANIZATION HAS A MANAGEMENT AGREEMENT WITH ROSECRANCE HEALTH NETWORK, A RELATED SUPPORTING ORGANIZATION. COMPENSATION FOR THE CEO AND CFO ARE PAID BY ROSECRANCE HEALTH NETWORK AS PART OF THE MANAGEMENT ARRANGEMENT. Form 990, Part VI, Section A, Line 3: Rosecrance Health Network (RHN) is the sole corporate member. They have exclusive power to appoint and remove the directors, and officers of Rosecrance, Inc.; adopt, amend and repeal the Articles of Incorporation and bylaws of Rosecrance, Inc. The board of Directors of Rosecrance, Inc. shall be entitled to make recommendations regarding such amendments. Form 990, Part VI, Section A, Line 6: Rosecrance, Inc. has one corporate shareholder, Rosecrance Health Network. Form 990, Part VI, Section A, Line 7a: Rosecrance Health Network, the sole member, has the power to appoint the governing body. Form 990, Part VI, Section A, Line 7b: Rosecrance Health Network has the power to adopt and amend the Articles of Incorporation and Bylaws. Form 990, Part VI, Section B, Line 11b: THE IRS FORM 990 IS PREPARED FROM AUDITED FINANCIAL STATEMENT AND REVIEWED BY MANAGEMENT BEFORE BEING ELECTRONICALLY TRANSMITTED TO THE FULL BOARD OF DIRECTORS, WHO ULTIMATELY AUTHORIZE THE FILING OF THE RETURN. Form 990, Part VI, Section B, Line 12c: THE MEMBER OF THE BOARD OF DIRECTORS AND THE CEO ARE REQUIRED TO ANNUALLY FILE A CONFLICT OF INTEREST DISCLOSURE STATEMENT WITH THE CORPORATION. COMPLETE COPIES OF THE CONFLICT OF INTEREST DISCLOSURE STATEMENTS ARE PROVIDED TO THE BOARD OF DIRECTORS AT EACH MEETING AS PART OF AGENDA MATERIALS. ALL MEMBERS ARE REQUIRED TO PUBLICLY DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST DURING CONSIDERATION OF ANY ITEM OF BUSINESS TO COME BEFORE THE BOARD OF DIRECTORS. THE GENERAL COUNSEL PROVIDES INSTRUCTION TO THE BOARD OF DIRECTORS ON WHAT CONSTITUES A POTENTIAL CONFLICT OF INTEREST AT THE ANNUAL ORGANIZATIONAL MEETING OF THE BOARD. NEWLY ELECTED TRUSTEES ARE PROVIDED ADDTIONAL DISCLOSURE ON CONFLICT OF INTEREST AT THE ORIENTATION MEETING HELD ANNUALLY. EMPLOYEES ARE REQUIRED TO DISCLOSE POTENTIAL CONFLICT OF INTEREST ANNUALLY IN ACCORDANCE WITH THE PERSONNEL POLICIES STATED IN THE EMPLOYEES HANDBOOK. Form 990, Part VI, Section B, Line 15a and 15b: THE CEO AND CFO ARE PAID BY ROSECRANCE HEALTH NETWORK A RELATED ENTITY. THE CEO'S COMPENSATION WAS DETERMINED USING SALARY DATA FOR SIMILARLY QUALIFIED PERSONS IN FUNCTIONALLY COMPARABLE POSITION AT OTHER NON-PROFIT ORGANIZATIONS. THE COMPENSATION DATA WAS OBTAINED FROM SURVEY CONDUCTED BY INDEPENDENT THIRD PARTIES. THE CEO COMPENSATION PACKAGE WAS NEGOTIATED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES THE ACTIONS TO APPROVE THE COMPENSATION FOR THE CEO ARE RECORDED IN THE OFFICIAL MINUTES OF THE ORGANIZATION. THE COMPENSATION FOR KEY EMPLOYEES IS DETERMINED USING SALARY DATA FOR SIMILARLY QUALIFIED PERSONS AT OTHER NON-PROFIT ORGANIZATIONS. THE COMPENSATION DATA WAS OBTAINED FROM SURVEYS CONDUCTED BY INDEPENDENT THIRD PARTIES. COPIES OF THE COMPENSATION STUDIES ARE MAINTAINED BY THE ORGANIZATION'S FINANCE AND PERSONNEL DEPARTMENTS. Form 990, Part VI, Section C, Line 19: COPIES OF THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON WRITTEN REQUEST. Form 990, Part XI, Line 9: Undistributed portion of change in interest in net assets of the Rosecrance Foundation ($65,478). Form 990, Part XII, Line 2c: The organization's CEO participates in a non-qualified deferred compensation plan. Contributions for calendar year 2012 were $75,000. Rosecrance Health Network 1021 North Mulford Road Rockford IL 61107 364874007 See Part VII IL 501(c)(3) LINE 11a, I N/A false Rosecrance Foundation 1021 North Mulford Road Rockford IL 61107 364167891 See Part VII IL 501(c)(3) LINE 11a, I See Part VII false Rosecrance Properties 1021 North Mulford Road Rockford IL 61107 364167890 See Part VII IL 501(c)(2) See Part VII false false false true true false false false false false false true false true false false false false false false Rosecrance Foundation c 325000 cash Rosecrance Properties d 278801 cash Rosecrance Properties k 140206 FMV Rosecrance Health Network m 7756729 FMV Schedule R, Part II, Line 1(b): ROSECRANCE HEALTH NETWORK - PRIMARY ACTIVITY - MAINTAINING BEHAVIORAL HEALTH CARE PROGRAMS BY PROVIDING MANAGEMENT SERVICES. Schedule R, Part II, Line 2(b): ROSECRANCE FOUNDATION - PRIMARY ACTIVITY - RAISE FUNDS FOR ROSECRANCE INC TO PROVIDE BEHAVIORAL HEALTH CARE TREATMENT. Schedule R, Part II, Line 2(f): DIRECT CONTROLLING ENTITY IS Rosecrance Health Network Schedule R, Part II, Line 3(b): Rosecrance Properties - Primary Activity - Hold title to properties for Rosecrance Health Network. Schedule R, Part II, Line 3(f): DIRECT CONTROLLING ENTITY IS Rosecrance Health Network Schedule R, Part V, Line 2, (5)(c): Amount of disbursement is less than required reporting threshold.